European Parliament Library

Slovakia’s 2004 Tax and Welfare Reforms, David Moore

Abstract
The paper reviews Slovakia's comprehensive reforms to its taxation and welfare systems in 2004, including the introduction of a flat-rate income tax and single-rate value-added tax (VAT), and linkage of social benefits to participation in labor market programs. Though revenues following the reform are lower as a ratio to GDP, the paper argues that the reforms have helped encourage investment and improved efficiency by broadening the tax base, reducing the administrative burden, and improving work incentives. The paper also looks at some implications of the reforms for income distribution and social protection
Table Of Contents
""Contents""; ""I. INTRODUCTION""; ""II. BRIEF OVERVIEW OF THE REFORMS""; ""III. FISCAL EFFECTS OF THE REFORMS: FIRST RESULTS ""; ""IV. EFFICIENCY AND INCENTIVES""; ""V. DISTRIBUTIONAL IMPLICATIONS""; ""VI. CONCLUSIONS""; ""REFERENCES""; ""SLOVAK REPUBLIC� BACKGROUND INFORMATION ON THE REFORMS""
Language
eng
Literary Form
non fiction
Note
Description based upon print version of record
Physical Description
1 online resource (37 p.)
Specific Material Designation
remote
Form Of Item
online
Isbn
9786613824141

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